CLA-2-63:RR:NC:N3:349 L82727
Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, Minnesota 55403
RE: The tariff classification of a flat sheet and duvet cover from Pakistan.
Dear Ms. Kittel:
In your letter dated February 21, 2005 you requested a classification ruling.
You submitted samples of a flat sheet and duvet cover. Both items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The 4 inch wide enclosed top hem of the sheet features 11 rows of sewn down pleats or tucks. The top hem also includes a stitch referred to as a “Barratto” stitch. This decorative stitch is sewn along the finished hem and is considered embroidery.
The duvet cover is sewn along three sides and the fourth side features an opening with a button and buttonhole closure. The center panel of the face side has multiple sewn down pleats or tucks. These pleats or tucks are not considered embroidery.
The applicable subheading for the flat sheet will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped: sheets. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the duvet cover will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem.
The flat sheet falls within textile category designation 361. The duvet cover falls within textile category designation 362. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division